2025 Salary Tables Síntax Logística: mandatory retroactive regularization

Key data

Síntax Logística SA has a pending salary obligation that may affect all payroll for 2025. The General Labor Directorate has published in the BOE, through the Resolution of March 26, 2026 (BOE-A-2026-8007), the final salary tables of the VII Collective Agreement of the company, with retroactive entry into force as of January 1, 2025.

This means that any worker who has received a salary below the minimum set in these tables during 2025 has the right to claim the difference. And the company is obligated to pay it.

What does this regulation establish?

The resolution registers and publishes the minutes agreed upon by the negotiating commission of the VII Collective Agreement of Síntax Logística SA. The central content is the final salary tables for 2025, which establish the minimum compensation applicable by category or professional group.

The key points established by this regulation are:

• The salary tables are final, not provisional: they have been agreed upon in minutes by the negotiating commission.
• Their publication in the BOE grants them general effectiveness and binding character for the company and all its workers.
• The entry into force is January 1, 2025, regardless of the publication date (April 9, 2026).
• Employees have the right to claim salary differences if they have received amounts below those established.
• The company must regularize payroll retroactively as of January 1, 2025 if it has not already done so.

The tables set the minimums by category or professional group. To consult the exact amounts by category, it is necessary to access the full text published in the BOE (BOE-A-2026-8007).

Economic and operational impact

The economic impact depends on whether the company has already applied the new minimums since January 2025 or not. There are two possible scenarios:

• If the company has already applied the tables provisionally: the impact is minimal. It will only need to verify that the final amounts match those applied and, if there are differences, pay them.
• If the company has not yet applied the new tables: it must calculate the accumulated salary differences from January 2025 for each worker and each category, and pay them in a back pay payment. This can represent a significant cost depending on the number of employees and the gap between the salaries paid and the established minimums.

From an operational perspective, the HR department or accounting firm will need to:

• Review all payroll for 2025 category by category.
• Calculate accumulated differences per worker.
• Issue a supplement or back pay settlement in the next payroll or in an extraordinary payroll.
• Update internal contracts and salary tables for the rest of 2025 and for 2026.

The risk of not acting is twofold: individual claims from workers and possible actions by the Labor Inspectorate if non-compliance with the collective agreement is detected.

Who does it affect?

• Management and HR of Síntax Logística SA: responsible for applying the tables and regularizing payroll retroactively as of January 1, 2025.
• Employees of Síntax Logística SA subject to the VII Collective Agreement, in all categories and professional groups included in the tables.
• Labor advisors and accounting firms that manage the company's payroll: they must verify the correct application of the new minimums and calculate back pay if applicable.
• Union representatives and works committees of Síntax Logística: they have the authority to demand compliance and advise workers about their right to claim salary differences.

Practical example

Suppose that a worker at Síntax Logística SA classified in a certain professional group has been receiving throughout 2025 a monthly salary below the minimum set in the final tables of the VII Collective Agreement.

Once the tables are published in the BOE with effects from January 1, 2025, that worker has the right to claim the accumulated difference during all months elapsed since that date. If the difference were, for example, 50 euros monthly and 15 months have elapsed from January 2025 to March 2026, the company should pay 750 euros in back pay, plus the corresponding Social Security contributions.

This calculation must be made for each worker and each category, which makes regularization a task that requires systematic review of the entire workforce affected by the collective agreement.

What should companies do now?

1. Access the final salary tables: Download and review the full text published in the BOE (BOE-A-2026-8007) to know the exact amounts by category or professional group of the VII Collective Agreement.
2. Audit 2025 payroll: Compare the salaries paid since January 1, 2025 with the minimums set in the final tables, worker by worker and category by category.
3. Calculate back pay: Determine the accumulated differences for each employee from January 2025 to the regularization date.
4. Issue back pay: Include the differences in the next payroll or in an extraordinary settlement, with the corresponding tax and contribution treatment.
5. Update internal salary tables: Ensure that the salaries applied from now on respect the final minimums of the collective agreement for the rest of 2025.
6. Inform workers: Communicate the regularization to the workforce, especially to union representatives, to avoid subsequent individual claims.